Waiver of pre deposit - Clandestine manufacture and clearance of goods - Penalty u/s 11AC - Held that:- The case of the appellant for stay was mainly based on the ground that quantum of clandestine clearances and duty calculation is not correct as th .....

the extent of only ₹ 8.40 Lakh. It is observed that Adjudicating Authority has given detailed reasonings for confirmation of the clandestine activities and duty. Prima facie, appellant has not made out a case for complete waive of the confirme .....

Iron re-rolled products. Equivalent penalty has also been imposed upon the main appellant under Section 11AC of the Central Excise Act, 1944 read with Rule 25 of the Central Excise Rules,2002. Other two stay applications are filed by Shri S.K. Pareek .....

that the case of clandestine manufacture and clearance has been made on the basis of a search conducted by the officers of DGCEI on 16/4/2009. That during the search operation certain loose sheets, note pads, diaries etc. were recovered which were ma .....

e retracted at the earlier occasion available. It was the case of the Learned Advocate that some of the entries were taken twice while calculating the quantum of clandestine manufacture and clearance resulting into duplicate demand of ₹ 3,50,18 .....

behalf of the Revenue argued that there is no duplication of demands. That the quantity of finished goods reflected in the statutory records were duly abated while calculating the demand of clandestine clearance of finished goods. That argument of t .....

ted from the total duty demand confirmed by the Adjudicating Authority. 4. Heard both sides on stay application and perused the case records. The case of the appellant for stay was mainly based on the ground that quantum of clandestine clearances and .....